1. The budget prepared for the fiscal year 2020 was as follows:

Estimated Revenues:
Taxes	$	2,006,000
Licenses and permits		381,000
Intergovernmental revenue		406,000
Miscellaneous revenues		71,000
Total estimated revenues		2,864,000
Appropriations:
General government		489,900
Public safety		904,900
Public works		668,900
Health and welfare		618,900
Miscellaneous		95,000
Total appropriations		2,777,600
Budgeted increase in fund balance	$	86,400

2. Encumbrances issued against the appropriations during the year were as follows:

General government	$	67,000
Public safety		259,000
Public works		401,000
Health and welfare		168,910
Miscellaneous		80,000
Total	$	975,910

3. The current years tax levy of $2,076,100 was recorded; uncollectibles were estimated as $74,000

4. Tax collections of the current years levy totaled $1,468,000. The City also collected $141,000 in taxes from the prior years levy in the first 60 days after year end. (These delinquent collections had been anticipated prior to year-end.)

5. Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.)

General government	$	420,000
Public safety		644,000
Public works		263,000
Health and welfare		448,000
Miscellaneous		12,000
Credit to Vouchers Payable	$	1,787,000

6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,650. Encumbrances had been recorded in the prior year for these items in the amount of $14,090. The amount chargeable to each years appropriations should be charged to the Public Safety appropriation.

7. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following appropriations were affected.

	Actual Liability				Estimated Liability
General government	$	61,700			$	61,200
Public safety		245,200				249,900
Public works		369,000				366,000
Health and welfare		139,600				139,100
Miscellaneous		80,000				80,000
	$	895,500			$	896,200

8. Revenue other than taxes collected during the year consisted of licenses and permits, $382,900; intergovernmental revenue, $409,900; and $75,900 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level.

9. Payments on Vouchers Payable totaled $2,514,000.

Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $105,900 as of December 31, 2019; no entries have been made in the Fund BalanceUnassigned account during 2020.

Complete the following ledger:

CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Appropriations Credit Available Balance Debit Credit Balance Debit Balance Transaction Account/Description General Government 1 Budget Authorization 2 Encumbrances issued 5 Payroll 7 Invoices approved for payment 1 2 5 6 7 Public Safety Budget Authorization Encumbrances issued Payroll Invoices for items ordered Invoices approved for payment 1 2 5 7 Public Works Budget Authorization Encumbrances issued Payroll Invoices approved for payment 1 2 5 7 Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment 1 2 5 Miscellaneous Budget Authorization Encumbrances issued Payroll Invoices approved for payment 7 CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Appropriations Credit Available Balance Debit Credit Balance Debit Balance Transaction Account/Description General Government 1 Budget Authorization 2 Encumbrances issued 5 Payroll 7 Invoices approved for payment 1 2 5 6 7 Public Safety Budget Authorization Encumbrances issued Payroll Invoices for items ordered Invoices approved for payment 1 2 5 7 Public Works Budget Authorization Encumbrances issued Payroll Invoices approved for payment 1 2 5 7 Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment 1 2 5 Miscellaneous Budget Authorization Encumbrances issued Payroll Invoices approved for payment 7